Measuring country differences in enforcement of accounting standards : an audit and enforcement proxy
Year of publication: |
2014
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Authors: | Brown, Philip ; Preiato, John ; Tarca, Ann |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 41.2014, 1/2, p. 1-52
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Subject: | security market regulation | external audit | EFRS | compliance | enforcement | accounting quality | Wirtschaftsprüfung | Financial audit | Rechtsdurchsetzung | Law enforcement | Bilanzierungsgrundsätze | Accounting standards | Normbefolgung | Legal compliance | Bilanzrecht | Accounting law | Jahresabschlussprüfung | Financial statement audit |
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